CISR12070 | The Scheme: contractors: ending of ‘deemed’ contractor status

Once a business becomes a deemed contractor by virtue of FA04/s59 (1) it does not lose contractor status until expenditure on construction operations falls below the £3million threshold in the previous rolling 12 month period .

Where a business claims that it is no longer a deemed contractor because less than £3million has been spent in the preceeding 12 months, the claim should be accepted with a minimum of checking.

In this case you should follow the guidance at CISR31050.

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